Skip to main content
Log in

Distributional implications of equal sacrifice rules

  • Published:
Social Choice and Welfare Aims and scope Submit manuscript

Abstract

A conclusive story can be made out of equal absolute and equal proportional sacrifice rules if only income after some poll tax of equal total revenue is taken as basis for distributional comparisons.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Similar content being viewed by others

References

  • Cohen-Stuart AJ (1889) On progressive taxation. Reprinted in: Classics in the theory of public finance. Musgrave RA, Peacock AT (eds) Macmillan, London, pp 48–71

    Google Scholar 

  • Edgeworth FY (1897) The pure theory of taxation. Reprinted in: Classics in the theory of public finance. Musgrave RA, Peacock AT (eds) Macmillan, London, pp 119–136

    Google Scholar 

  • Eichhorn W, Funke H, Richter WF (1984) Tax progression and inequality of income distribution. J Math Econ 13: 127–131

    Google Scholar 

  • Hemming R, Keen MJ (1983) Single crossing conditions in comparisons of tax progressivity. J Publ Econ 20: 373–380

    Google Scholar 

  • Jakobsson U (1976) On the measurement of the degree of progression. J Publ Econ 5: 161–168

    Google Scholar 

  • Kakwani NC (1977) Applications of Lorenz curves in economic analysis. Econometrica 45: 719–727

    Google Scholar 

  • Marshall AW, Olkin I (1979) Theory of majorization and its applications. Academic Press, New York

    Google Scholar 

  • Musgrave RA (1959) The theory of public finance. McGraw-Hill, Tokyo Chap 5

    Google Scholar 

  • Musgrave RA (1981) A non-existing paradox: response to Professor Yeh. Publ Fin 36: 280–281

    Google Scholar 

  • Musgrave RA, Musgrave PB (1984, 1973) Public finance in theory and practice. 4th edn. MacGraw-Hill, New York

    Google Scholar 

  • Pigou AC (1928) Studies in public finance, Macmillan, London

    Google Scholar 

  • Richter WF (1983) From ability to pay to concepts of equal sacrifice, J Publ Econ 20: 211–229

    Google Scholar 

  • Samuelson, PA (1947) Foundations of economic analysis. Harvard University Press, Cambridge

    Google Scholar 

  • Smith PE (1968) The ability-to-pay principle and equal proportional sacrifice. Publ Fin 23: 485–491

    Google Scholar 

  • Yen Chiou-nan (1981) Musgrave's paradox and progressive income taxation. Publ Fin 36: 16–21

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Rights and permissions

Reprints and permissions

About this article

Cite this article

Buchholz, W., Richter, W.F. & Schwaiger, J. Distributional implications of equal sacrifice rules. Soc Choice Welfare 5, 223–226 (1988). https://doi.org/10.1007/BF00735762

Download citation

  • Received:

  • Accepted:

  • Issue Date:

  • DOI: https://doi.org/10.1007/BF00735762

Keywords

Navigation